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131.185 Period for which records to be preserved.

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131.185 Period for which records to be preserved. Income tax returns shall be kept for five (5) years; primary accounting records of tax <br>payments, seven (7) years; and records containing all data of motor vehicle registration, <br>three (3) years. Records of the department which are not required by this section or other <br>statutory provisions to be preserved for a fixed period may be kept or disposed of <br>according to the discretion of the department. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 125, effective June 20, 2005. -- Amended 1992 Ky. Acts ch. 88, sec. 1, effective July 14 ,1992. -- Amended 1950 Ky. Acts <br>ch. 75, sec. 1. -- Created 1942 Ky. Acts ch. 144, sec. 3.